Commodities
Brokers' or agency services
Clients
Contracts and place of supply
Allocated goods
Brokers' or agency services
Categories of contracts
Commodity loans
Contracts for differences
Forward contracts
Futures
Generally
Options
Physicals/actuals
Swaps, physical/financial
Unallocated goods
Derivatives
Financial futures and options and other intangibles
Freight derivatives
Generally
LIFFE
Other markets and situations
Generally
Market members
Brokers
Clearing members
Generally
Market-makers and dealers
Markets
Non-market members
Brokers
Registration
Options
Products
Terminal markets
Data-gathering powers: relevant data-holder
Generally
Zero-rating
Unallocated goods
Zero-rating and the Black Box